This alert highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. This update includes a discussion of private health care exchanges.

Financial Reporting Alert 14-3, Segment reporting

This alert discusses recent comments by SEC staff members regarding FASB Accounting Standards Codification Topic 280, Segment Reporting, and certain aspects of segment reporting that are expected to be the subjects of increased scrutiny by the SEC staff.

Financial Reporting Alert 14-2, Accounting for the branded pharmaceutical drug annual fee — Effect of the final IRS regulations issued in July 2014

This alert discusses the accounting for the branded pharmaceutical drug (BPD) annual fee (under the Patient Protection and Affordable Care Act and the Health Care and Education Affordability Reconciliation Act of 2010) in light of discussions with the SEC staff about the final IRS regulations related to the fee that were issued in July 2014.

This alert discusses considerations related to accounting and disclosure under US GAAP in connection with the foreign currency exchange environment in Venezuela for the quarter or year ended March 31, 2014, including views that the SEC staff recently expressed in informal discussions.

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